During 2022, Wildhorse Corporation reported sales revenue of $5,777,240, sales returns of $226,000 and net income of $1,689,684. Wildhorse's capital structure at the beginning and end of the year was: 1/1/22 12/31/22 Liabilities Stockholders' equity $1,526,000 2,376,000 $1,676,000 2,526,000 Calculate return on assets. (Round answer to 1 decimal place,. e.g. 51.1.)